案例库具备的真实性、典型性、贴近实际、便于操作等特点,可为纷繁复杂的企业财务管理实践提供可供参考的解决方法。因此,笔者认为,对于新常态下的《企业财务通则》(以下简称《通则》),建立基于不同行业、多种所有制形式的《通则》应用案例库是一种有益的补充。一、建设案例库的关键环节(一)满足经营业务的共同需求和个体需求《通则》旨在规范引导企业的财务 Case library with the authenticity, typical, close to the actual, easy to operate and so on, for complex financial management practices provide a reference for the solution. Therefore, the author believes that the establishment of a “general rule” application case base based on different industries and various forms of ownership is a useful supplement to the “General Rules for Corporate Finance” under the new normal (hereinafter referred to as the “General Rules”). First, the key aspects of building a case base (A) to meet the common needs of operating business and individual needs “General” is designed to guide the enterprise’s financial